Articles on tax law and international taxation, written by Maître Marc Uzan, tax lawyer in Paris. Business Tax AuditsI Am a Business Facing a Tax Audit: Why Me?The Accounting Audit: How Does It Work?The Remote Examination of Accounts: How Does It Work?How to Submit a Tax Compliance RequestThe Remote Accounting Review: A New Form of Tax AuditCryptocurrenciesCryptocurrencies and tax: why audits are set to surge with DAC 8 and the Travel RuleCrypto Taxation: Why You Must Declare Your Capital Gains Before the Avalanche of Tax Audits (DAC8 & Travel Rule)Differential Contribution on High Incomes (CDHR): Impact on CryptocurrenciesDAC 8: The Nuclear Tax Bomb on CryptoCrypto: New Regime for Sales Made in 2023 and Reported in 2024Crypto Taxes: Individual or Professional, Where Is the Line?I Have Cryptocurrencies: How Do I Declare Them in 2023?Cryptocurrencies: Everything You Need to Know About Their TaxationHow to Declare Your Cryptocurrencies?How Do I Declare My Cryptocurrencies? 10 Questions and Answers.The (Easy) Taxation of Cryptocurrencies in Questions and AnswersDeclaring Foreign Cryptocurrency AccountsClarifications on the Tax Regime for CryptocurrenciesTaxation of cryptocurrencies since 1 January 2019 (reporting in 2020).Taxation of cryptocurrencies: new developments, but still nothing concreteCryptocurrency taxation: is an atomic bomb in the making?A Lawyer's Answers to a Cryptocurrency TraderCryptocurrency taxation (Bitcoin, etc.) explained simplyForeign AccountsRequest to Regularise an Undeclared Foreign Account: What to Do and What to ExpectFailure to Declare a Revolut, N26, eToro, Wise or Degiro AccountmyPOS and the French Tax AuthoritiesI Have Accounts Abroad: How Do I Declare Them?Is It Legal to Open a Bank Account Abroad?Do the Tax Authorities Have Access to Our Foreign Bank Accounts?How Do the Tax Authorities Know That I Have an Account Abroad?Everything You Need to Know About Holding Foreign AccountsRegularising Foreign Accounts: Why? What Are the Risks?Undeclared Accounts Held in Portugal: How to Regularise?Life Insurance Policies Held Abroad: How to Report Them?What Fines Apply for Failing to Declare an Account Abroad?How to Regularise Your Accounts Held AbroadFor Which Foreign Accounts Must You Pay Tax?Foreign Account and Tax Return: How Does It Work?Undeclared Foreign Account: What Fines Am I Facing?Which Account Opened Abroad Is Taxable? Explanations."Accounts abroad" box ticked. Why? What should you do?Tax Return 2042: Foreign Accounts, Pre-Ticked Box 8UU or 8TTThe Automatic Exchange of Bank Account InformationVoluntary regularisation of foreign bank accountsHow Do You Know Whether You Must Declare Your Foreign Accounts?Regularised Foreign AccountsWhich Foreign Bank Accounts Must Be Declared?Undeclared Account Abroad: How to Regularise Your Situation?Forgot to Declare a Foreign Account: What Should You Do?Undeclared Foreign Account: Limitation PeriodsDeclaration of Foreign Accounts, Life Insurance Policies and TrustsHolding a bank account abroad: what are the tax obligations?Undeclared accounts held abroadUndeclared Foreign Accounts? Everything You Need to Know.DECLARE YOUR FOREIGN ACCOUNTS PROPERLY OR FACE HEAVY PENALTIES.Voluntary Tax Disclosure of Assets Held in IsraelForeign IncomeForeign Rental Income? Yes, You Must Declare It in France Too!2024 Tax Return: Foreign Income, Accounts and Real EstateI Have Foreign Income: Which Returns Must I File in France?Selling Real Estate Abroad: Taxation and Form 2048 IMMAssets Abroad, Foreign Income, Foreign Accounts: The Tax GuideSale of a Property Abroad: How Is It Taxed?ImpatriatesFrench Inbound Expatriate Tax Regime: How Does It Work?Impatriation Tax Guide: Everything You Need to Know About the French Impatriation Tax Regime!Tax Exemption After Returning to FranceWhat Is Inpatriate Tax Status?The Special Tax Regime for Inpatriates: Tax Advantages in FranceTax Inpatriate: Benefits, Conditions and Tax ReturnsHOW TO DECLARE THE IMPATRIATION BONUS?How Does the Inpatriation Bonus Work?How to Declare the Inpatriation Bonus?How to Benefit from the Inpatriate Regime in France: Explanations and StepsTax Regime for Inbound Expatriates: Who Is Eligible? What Are the Benefits?Individual Tax AuditsI Am Undergoing a Tax Audit: What Will Happen? How Should I Respond?CIMR REFUSED FOR 2018: “BLANK YEAR” DENIED DUE TO LATE FILING – WHAT CAN YOU DO?What Are the Consequences of an In-Depth Examination of Personal Tax Situation?Tax Audits of Individuals: The Steps in DetailI Am a Private Individual Facing a Tax Audit: Why Me?SOS: I Am Undergoing an In-Depth Examination of Personal Tax Situation (ESFP)Individual TaxationExceptional contribution on high incomes (CEHR) – calculation on a "smoothed" base (quotient mechanism) with numerical examplesTax in France: What Percentage Do You Pay?I Have Just Arrived in France: What Are My Taxes?How Can a Foreign National Obtain a Tax Number in France?Focus on the Tax Return of a Foreign National in FranceFirst Tax Return in FranceInternational InheritanceTaxation of Foreign EstatesTaxation of International Inheritances and GiftsInheritance and Gift Taxes, Registration and Stamp DutiesTaxation of international inheritances and gifts: frequently asked questionsTaxation of International SuccessionsInternational Tax LawEmployees Travelling Abroad: Can I Be Exempt from Tax in France?How to Prove Your Tax Residence Abroad?Can You Be a Tax Resident in 2 Countries?Living in France and Working Abroad: What Taxes Apply?Changing Tax Residence During the Year: What You Need to DoTable of Tax TreatiesInternational Tax Treaties: What Are They and What Are They For?International taxation: when is a company taxable in France?RSUs, Stock Options, Free SharesTaxation of RSUs (Restricted Stock Units) under French Law: Complete GuideTaxation of RSUs, Stock Options and Free Share Awards: What You Need to KnowTax Audits (General)TAX AUDIT: WHY ME? WHAT TRIGGERS AN AUDIT?Tax Audit: A Tax Lawyer to Defend YouTax Audit: How Can I Defend Myself with the Help of a Tax Lawyer?Request for Information from the Tax Authorities: How to Respond?What Is Tax Fraud? What Are the Risks?The Desk Audit: How It Works in DetailThe Right of Disclosure: What Are the Powers of the Tax Authorities?Time Limits for Reassessment: For How Long Can I Be Reassessed?Tax Audit: A Tax Lawyer to Defend You – Everything You Need to Know.Requests for Justification Sent by the Tax AuthoritiesWhat Are the Forms of Tax Audit?What is tax avoidance? Am I concerned? What are the risks?What are the different types of tax audits?The Audit of Accounts: The Stages in DetailHow can I challenge my taxes?The right to make a tax error (ESSOC law) 2019What Is Tax Fraud? Definition and Penalties.I Have Received a Tax Reassessment Proposal: What Should I Do?Tax Audit: Myths and RealitiesTax Audit: Good and Bad PracticesThe request for clarification or justificationTax Audit: 12 Procedural Defects That Can Get Reassessments Annulled!What Triggers a Tax Audit?Having your tax audit annulled: the 5 points to check.UncategorizedCrypto-assets and taxation in France: what the Cour des comptes really says — and why you should prepare 📊
